It is customary to consider SMEs (small and medium sized enterprises) as a separate category of organisations when investigating and analysing business activities. Thus any organisation with less than 250 employees is considered to be an SME while an organisation with more than 250 employees...

It is clearly accepted that good corporate governance is fundamental to the successfully continuing operating of any corporation; hence much attention has been paid to the procedures of such governance. Often however what is actually meant by the corporate governance of a firm is merely assumed...